医药制造业上市公司财务绩效综合评价——基于主成分分析法的实证研究毕业论文（可编辑）.docVIP

医药制造业上市公司财务绩效综合评价——基于主成分分析法的实证研究毕业论文 Abstract Financial performance of listed companies to fundamentally determine the rational allocation of resources and orderly market competition. In this paper, 2007 ~ 2009 Shanghai and Shenzhen listed companies, 55 pharmaceutical industry financial data and market data for the samples from the solvency, profitability, capacity development, operational capacity of 14 indicators in four areas selected, the first descriptive statistical analysis, using principal component analysis and then constructed based on financial data of listed companies pharmaceutical manufacturing performance evaluation index system, empirical test of financial performance of listed companies on the impact of pharmaceutical industry. Obtained by analyzing the following results: 1 Principal component analysis of the evaluation results basically reflects the medical reality of listed manufacturing companies. 2 Medical evaluation of financial performance of listed manufacturing companies in order of importance for the companys solvency, profitability, capacity development, operational capacity of these four aspects. Still need to do further research, this article did not discuss non-financial performance evaluation, and interpretation of principal component ratio and 85% of the cumulative experience of value there is a certain gap. Keywords: pharmaceutical manufacturing listed company; financial performance; principal component analysis 目 录 1 引言 1 1.1 研究背景 1 1.2 研究目的及意义 1 1.2.1 研究目的 1 1.2.2 研究意义 2 1.3 研究思路和框架 2 2 上市公司财务绩效评价概论 4 2.1 绩效的基本概念 4 2.2 绩效评价 4 2.3 财务绩效评价 4 3 医药制造业上市公司财务绩效评价指标体系的构建 6 3.1 细分行业进行绩效评价的必要性 6 3.2 指标体系的设计原则 6 3.3 上市公司财务绩效评价指标的构建 7 4 研究设计 9 4.1 模型分析的目的 9 4.2 样本的选择和数据来源 9 4.3 变量代号的界定 10 5 因子分析 11 5.1 因子分析的概述 11 5.2 因子分析的基本方法 11 5.3 因子分析的数学模型 12 5.4 因子结果分析 13 5.4.1 描述性统计量 13 5.4.2 KMO和球形Bartlett检验 13 5.4.3 因子分子的共同度 14 5.4.4 因子分子的总方差解释 15 5.4.5 因子得分 17 结 论 20 参考文献 22 1 引言 1.1 研究背景 随着中国资本市场的不断发展和完善,上市公司的财务绩效越来越受到其不同利益相关者的关注。